TIB - Vol 13 - 2001

Vol 13 No 4 - April 2001

In this issue:

Binding rulings

• GST - when the supply of leasehold land is an exempt supply - Public Ruling - BR Pub 01/01
• "Transitional capital amount" - definition - Public Ruling - BR Pub 01/02

New legislation

• Student loan scheme - interest rates and Interest write-off threshold for 2001-2002

Legislation and determinations

• 2001 International Tax Disclosure Exemption ITR12
• Foreign currency amounts - conversion to NZ currency
  • Table A: Mid-Month and 12 month cumulative average exchange rate
  • Table B: End of month exchange rates

Standard Practice Statements

• Non-Standard Balance Dates for Managed Funds and "as agent" returns - Standard Practice Statement IR-SPS GNL-120
• Arrangements for payment of tax debt - Standard Practice Statement RDC 6.1

Legal decisions - case notes

• Tax avoidance scheme - unsuccessful appeal against Commissioner's assessments - O'Neil v CIR

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Other issues this year

Vol 13 No 12 - December 2001
Vol 13 No 11 - November 2001
Vol 13 No 10 - October 2001
Vol 13 No 9 - September 2001
Vol 13 No 8 - August 2001
Vol 13 No 7 - July 2001
Vol 13 No 6 - June 2001
Vol 13 No 5 - May 2001
Vol 13 No 3 - March 2001
Vol 13 No 2 - February 2001
Vol 13 No 1 - January 2001

Date published: 14 Dec 2004

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